循环经济模式下社会责任会计的理论框架构想  

On the Theoretical Frame of Social Responsibility Accounting in Circular Economy

作　　者：张倩[1] 孙乐[1] 

机构地区：[1]山东经济学院会计学院,山东济南250014

出　　处：《技术与创新管理》2009年第3期355-358,共4页Technology and Innovation Management

摘　　要：循环经济是一种新型的可持续发展经济。企业是社会的企业,履行社会责任与其走循环经济道路密切相关,与可持续发展相结合进行社会责任会计的研究,具有十分重要的现实意义。围绕循环经济模式下社会责任会计体系理论框架的基本问题,初步探讨了该模式下社会责任会计的基本概念、目标、假设、构成要素与一般核算原则等问题。Circular economy is a new economy model of sustainable development. As a part of the society, enterprises＇ fulfillment of social responsibility is closely related to the circular economy path. It＇s of great importance to do research on social responsibility accounting, which is closely related to sustainable development. Regarding the theoretical frame of social responsibility accounting in circular economy, this paper explores the basic concepts of the social responsibility accounting, such as objective, postulates,integrant elements and general calculation principle and so on.

关 键 词：循环经济模式 社会责任会计 理论框架 

分 类 号：F273.1[经济管理—企业管理]